It is held that HC has erred in entertaining the writ petition against the SCN and quashing of notice is pre-mature and the merits of the case have to be considered by the original authority in an appropriate proceeding.
SC held that the activity of digital offset and offset printing amounts to manufacture and same is classifiable under heading chapter 4911 of Central Excise Tariff.
Adjudication in civil matters is based on preponderance of probabilities whereas adjudication in criminal cases is based on the principle that the accused is presumed to be innocent and the guilt of the accused should be proved to the hilt and the proof should be beyond all reasonable doubt.
Supreme Court held that persons other than searched persons shall be liable to pay the interest on late filing of the return under Section 158BC even in absence of a notice under Section 158BC of the Income Tax Act.
An interesting question arose in this case where the Appellant and Lenovo contended that the ADP imported by it was classifiable under the entry 84715000 as against the department’s classification under the entry 84713010 since they could not be said to be portable.
The Hon’ble Supreme Court observed that while government can deviate from the route of tenders or public auctions for the grant of contracts, the deviation must not be discriminatory or arbitrary. The deviation from the tender route has to be justified and such a justification must comply with the requirements of Article 14.
Red Chilli International Sales Vs ITO (Supreme Court of India) We with the petitioner that the impugned judgment rejecting the writ petition on the ground of alternative remedy does not take into consideration several judgments of this Court, on the jurisdiction of High Court, as writ petitions have been entertained to be examined whether the […]
SC ruling on Whether settled Indian citizens in Sikkim before it became an Indian State w.e.f 26-04-1975 are eligible for exemption u/s 10(26AAA) of Income-tax Act,1961
Whether special road tax charged by State of Himachal Pradesh for motor vehicles violating rules is in the nature of penalty and thus against competence of State under Constitution of India?
UCO Bank Vs CIT (Supreme Court of India) We have to consider whether interest on a loan whose recovery is doubtful and which has not been recovered by the assessee-bank for the last three years but has been kept in a suspense account and has not been brought to the profit and loss account of […]
